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1971 (2) TMI 104 - HC - VAT and Sales TaxExtract: .......the contention that section 21(6) is repugnant to the provisions of article 19(1)(f) and (g), is well-founded. In the result, the petition is allowed with costs and a direction to entertain the petitioner s appeal A.R. No. 859169 without insisting on proof of payment of tax will issue to the 3rd respondent. Advocate s fee Rs. 100. Petition allowed.
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